Pernee Insights

Original industry benchmarks, IRS policy updates, market trends, adaptive analysis, and Pernee's original research.

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The IRS just wrote tax preparers a rulebook for AI. It doesn't say to tell the client.

OPR Alert 2026-19 maps a practitioner's existing Circular 230 duties onto AI-assisted tax work — due diligence, competence, honest billing, client confidentiality. It never asks the practitioner to tell the client AI was involved.

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Article

The IRS can now prove a return was filed on time. Not that it was right.

IR-2026-97 gave taxpayers a digitally verifiable filing-and-payment history. It confirms compliance, not accuracy — which is exactly the gap tax return review exists to close.

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Article

What the IRS's new AI governance policy means for tax teams

On August 10, 2026, the IRS wrote itself a rulebook for using AI: a named accountable official, a documented risk determination for every use case, and a written approval on file for any exception. Most CPA firms adopting AI for tax review have none of that on paper — here's what to borrow from it.

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Article

IRS notices are moving into the client's portal, not your mailroom

IR-2026-87 expanded the digital notice library in Business Tax Account. The notices are the same; the delivery path is not — and most firm intake processes still assume a client forwards an envelope.